PARSHWA MARKETING (I) PRIVATE LIMITED, MUMBAI V. INCOME TAX OFFICER 5(2)(4), MUMBAI

ITA 4530/MUM/2017

• Counselvise Citation: [2017] 126 COUNSELVISE.COM (IT) 8970 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-10-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 20-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: HEMALATHA
• Assessee Lawyers: RAKESH MOHAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ' SMC ' BENCH, MUMBAI BEFORE SHRI R.C. SHARMA, ACCOUNTANT MEMBER ITA NO. 45 30 /MUM/ 2017 (ASSESSMENT YEAR: 2012 - 13 ) M/S. PARSHAW MARKETING (I) VS. INCOME TAX OFFICER - 5(2)(4) P VT . LTD. FLAT NO. 11, 2 ND FLOOR NAGINDAS MENSION 61 - B, J.S.S. ROAD, OPERA HOUSE, MUMBAI 400004 ROOM NO. 467, 4TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI 400020 PAN AACCP7825K APPELLANT RESPONDENT APPELLANT BY: SHRI RAKESH MOHAN RESPONDENT BY: SMT. HEMALATHA DATE OF HEARING: 24 .10.2017 DATE OF PRONOUNCEMENT: 26 . 10.2017 O R D E R PER R.C. SHARMA, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE EX - PARTE ORDER OF THE CIT(A) FOR A.Y. 2012 - 13 . 2. I HAVE HEARD THE RIVAL CONTENTIONS AND FOUND THAT BY PASSING EX - PARTE ORDER THE CIT(A) HAS DISMISSED THE APPEAL. FURTHER, HE HAS NOT DELIBERATED ON THE MERITS OF THE ISSUE . O NLY BY STATING THAT THE ASSESSEE IS NOT INTERESTED IN DISPOSAL OF THE APPEAL HE HAS DISMISSED THE APPEAL, WHEREAS, AS PER PROVISIONS O F SUB - SECTION (6) OF SECTION 25O THE ORDER OF THE CIT(A) SHOULD BE IN WRITING AND SHALL STATE THE POINTS FOR DETERMINATION , THE DECISION THEREON AND THE REASONS FOR THE DECISION. 3. IN VIEW OF THE ABOVE DISCUSSION I SET ASIDE THE ORDER OF THE CIT(A) AND RESTORE THE MATTER BACK TO THE C IT(A) FOR DECIDING AFRESH ON MERITS AFTER ITA 4530 /MUM/2017 M/S. M/S. PARSHAW MARKETING (I) PVT. LTD. 2 GIVING OPPORTUNITY OF HEARING TO THE ASSESSEE. OUR VIEW IS SUPPORTED BY THE DECISION OF HON'BLE BOMBAY HIGH COURT IN THE CASE OF PREMKUMAR ARJUNDAS LUTHRA 297 ITR 614. 4. IN THE RESULT, THE APPEAL FILED BY THE ASSESSE E IS ALLOWED FOR STATISTICAL PURPOSES . ORDER PRONOUNCED IN THE OPEN COURT ON 26 TH OCTOBER, 2017 . S D/ - ( R.C. SHARMA ) ACCOUNTANT MEMBER MUMBAI, DATED: 26 TH OCTOBER, 2017 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) - 10 , MUMBAI 4. THE PR. CIT - 5 , MUMBAI 5. THE DR, SMC BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.